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IIA-CIA-Part1 exam is an essential exam for those who want to become certified internal auditors. IIA-CIA-Part1 exam covers the fundamental concepts and principles of internal auditing, including risk management, governance, and internal control. Passing IIA-CIA-Part1 Exam is a requirement for obtaining the Certified Internal Auditor (CIA) certification, which is recognized worldwide as the standard for excellence in the internal audit profession.
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Passing the IIA-CIA-Part1 exam is an important step for those seeking a career in internal auditing. The CIA certification is recognized worldwide as a mark of excellence in the internal auditing profession, and it demonstrates a commitment to the highest standards of professionalism and ethics. The IIA-CIA-Part1 Exam provides candidates with a solid foundation in the principles and practices of internal auditing, and it prepares them to tackle more complex challenges in the remaining parts of the certification program. IIA Essentials of Internal Auditing Sample Questions (Q578-Q583):NEW QUESTION # 578
Which of the following statements is true regarding the role of the internal audit activity in the organization's risk management process?
A. The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios.
B. The internal audit activity should not be responsible for developing the organization's risk management framework, even with appropriate safeguards.
C. The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.
D. The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.
Answer: A
NEW QUESTION # 579
Which of the following is the fundamental purpose of implementing a continuing professional development program within the internal audit activity?
A. To ensure that auditors achieve their long-term career goals.
B. To ensure that auditors collectively enhance competencies required to perform effectively.
C. To ensure that auditors consistently obtain high performance appraisal scores.
D. To ensure that auditors obtain internal audit certification.
Answer: B
NEW QUESTION # 580
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?
A. Attending a series of locally offered training courses.
B. Requesting to be part of all engagements on the annual audit plan.
C. Attending a webinar on how to use data analytics
D. Completing a skills assessment and development plan for targeted training needs,
Answer: D
NEW QUESTION # 581
During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except:
A. Preparing an engagement program.
B. Interviewing the manager who requested the audit engagement.
C. Obtaining a copy of the contract between the two organizations.
D. Interviewing an official of the security services company to determine the cause of recent increases in billings for services.
Answer: D
NEW QUESTION # 582
An internal auditor assigned to a supplier management process engagement reviews the risk assessment with the process owner The auditor inquires about the risk response for potentially engaging unqualified third-party service providers The process owner responds that due diligence checks are undertaken to make sure that third parties possess requisite competencies before they are engaged Which of the following risk management techniques is the process owner using?
A. Risk reduction
B. Risk avoidance
C. Risk acceptance
D. Risk sharing
Answer: A
Explanation:
The process owner is using risk reduction as the risk management technique. By undertaking due diligence checks to ensure that third-party service providers possess the requisite competencies before engagement, the process owner is actively working to minimize the risks associated with engaging unqualified third parties.
This approach reduces the likelihood and impact of the risk materializing.References: Risk management methodologies
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